What donor details are taken from Section 18A receipts?
IT3(d) uses donor information from Section 18A receipts to help SARS connect the receipt to the correct donor taxpayer.
When is a nil declaration required for IT3(d)?
A nil declaration may be required when an organisation is approved for Section 18A but did not issue any Section 18A tax-deductible receipts during the reporting period.
Understanding IT3(d)
← IT3(d) resources What is IT3(d)? IT3(d) is a mandatory third-party data submission for approved Section 18A tax-exempt entities, such as PBOs, that issue tax-deductible receipts to donors. It involves submitting the details of those receipts to SARS, helping SARS pre-populate donor tax returns, verify donation claims, and reduce the risk of incorrect or fraudulent […]
What information is needed for IT3(d)?
IT3(d) needs the information contained in Section 18A receipts issued to donors.
How does IT3(d) relate to Section 18A?
IT3(d) relates to Section 18A because IT3(d) is the reporting of Section 18A tax-deductible receipt information to SARS.
Who must submit IT3(d)?
IT3(d) must be submitted by organisations that are approved by SARS to issue Section 18A tax-deductible receipts.
What is third-party data?
Third-party data is information submitted to SARS by an organisation or institution other than the taxpayer.
In the IT3(d) context, third-party data refers to Section 18A receipt information submitted to SARS by an approved organisation that issued tax-deductible receipts to donors.
What is IT3(d)?
IT3(d) is a SARS third-party data submission used by approved Section 18A organisations to report tax-deductible receipt information to SARS.
IT3(d) for NPOs: What to Prepare Before Submission Season
IT3(d) can feel confusing because it sits between donor admin, Section 18A receipts and SARS reporting. But preparing for IT3(d) does not need to start with a complicated process. It starts with clear records. For NPOs and approved entities that issue Section 18A tax-deductible receipts, IT3(d) reporting is connected to the receipt information given to […]